James E. Wells - Page 1

            T.C. Memo. 2003-243                                                                         

                                     UNITED STATES TAX COURT                                            

                                  JAMES E. WELLS, Petitioner v.                                         
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 19467-97.             Filed August 13, 2003.                               

                  James E. Wells, pro se.                                                               
                  Jason W. Anderson, for respondent.                                                    

                            MEMORANDUM FINDINGS OF FACT AND OPINION                                     

                  CHIECHI, Judge:  Respondent determined the following defi-                            
            ciencies in, additions under section 6653(b)1 to, and fraud                                 
            penalty under section 6663(a) on, petitioner’s Federal income tax                           

                  1All section references are to the Internal Revenue Code in                           
            effect for the years at issue.  All Rule references are to the                              
            Tax Court Rules of Practice and Procedure.                                                  

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